|
Determining the relationship between individual and managerial factors in government auditingBy preventing corruption in the Court of Audit
|
Ferdoos Solimanifar *   |
|
|
|
Abstract: (1426 Views) |
| Given the importance of the oversight role of the Court of Audit in controlling expenditures and maintenance of government property, on the other hand, oversight and control is inevitable in the management of the country, the existence of an effective and efficient oversight system, especially within the organization, is a great help to implement Justice and economic development of the country. Therefore, the purpose of this study is to investigate the relationship between individual and managerial factors and financial corruption in the Court of Audit. This research is an applied and descriptive-survey type and also a case that was conducted in 1399 in the Court of Accounts. In this study, 2 hypotheses with respect to the questions: Are the individual factors of government auditing in the Court of Audit related to the prevention of financial corruption? Are the governmental audit management factors in the Court of Audit related to the prevention of corruption? It was adjusted that after completing and performing descriptive and inferential statistical tests of Student t, the research hypotheses were confirmed. Findings showed that individual and managerial factors of auditing are related to corruption. |
Article number: 5 |
| Keywords: Individual factors, managerial factors, government audit, financial corruption, Court of Audit |
|
|
Full-Text [PDF 931 kb]
(358 Downloads)
|
|
Type of Study: Research |
Subject:
General
|
|
|
|
|
|
|
| Send email to the article author |
|
|
|
| Add your comments about this article |
|
|
|
